CODE OF VIRGINIA

PERSONAL REPRESENTATIVES (§ 64.2-1304)

A. Within 16 months from the date of the qualification, personal representatives
shall exhibit before the commissioner of accounts a statement of all money and
other property that the fiduciary has received, has become chargeable with, or
has disbursed within 12 months from the date of qualification.

B. After the first account of the fiduciary has been filed and settled, the
second and subsequent accounts for each succeeding 12-month period shall be due
within four months from the last day of the 12-month period commencing on the
terminal date of the preceding account unless the commissioner of accounts
extends the period for filing upon reasonable cause.

C. Notwithstanding subsections A and B, a personal representative may file a
first or subsequent account at an earlier date, and the commissioner of accounts
or the circuit court may require the personal representative to file a first or
subsequent account at an earlier date upon reasonable cause shown.

HISTORY: 1993, c. 689, § 26-17.5; 2012, c. 614.